Publication 596 |
2000 Tax Year |
Rule 11. You Cannot Be the Dependent of Another Person
If you are not filing a joint return, you meet this rule
if:
- You checked box 6a on Form 1040 or 1040A,
or
- You checked the "No" box on line 5 of Form
1040EZ.
If you are filing a joint return, you meet this rule if:
- You checked both box 6a and box 6b on Form 1040 or 1040A,
or
- You and your spouse checked the "No" box on line 5 of
Form 1040EZ.
If you are not sure whether someone else can claim you (or your
spouse if filing a joint return) as a dependent, get Publication 501
and read the rules for claiming a dependent.
If someone else can claim you (or your spouse if filing a joint
return) as a dependent on his or her return, but does not, you still
cannot claim the credit.
Examples: Dependent of another person
Example 1.
In 2000, you were age 25, single, and living at home with your
parents. You worked and were not a student. You earned $7,500. Your
parents cannot claim you as a dependent. When you file your return,
you claim an exemption for yourself by checking the "No" box on
line 5 of your Form 1040EZ. You meet this rule.
Example 2.
The facts are the same as in Example 1, except that you
earned $2,000. Your parents can claim you as a dependent but decide
not to. You do not meet this rule. You cannot claim the credit because
your parents could have claimed you as a dependent.
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